﻿[
    {
        "Title": "P_L",
        "Profix": [
            "PL02"
        ],
        "Fields": [
            {
                "ac": "PL02010000",
                "desc": "Global Sales"
            },
            {
                "ac": "PL02010101-1",
                "type": "forecast",
                "desc": "Tonnages (Head Products Manufactured)",
                "unit": "T"
            },
            {
                "ac": "PL02010101-2",
                "type": "forecast",
                "desc": "Tonnages (First Products Manufactured)",
                "unit": "T"
            },
            {
                "ac": "PL02010102",
                "type": "forecast",
                "desc": "Sales (All manufactured products)"
            },
            {
                "ac": "PL02010102-1",
                "type": "forecast",
                "desc": "Sales (Head Products products)"
            },
            {
                "ac": "PL02010102-2",
                "type": "forecast",
                "desc": "Sales (First Products products)"
            },
            {
                "ac": "PL02010103",
                "type": "forecast",
                "desc": "SBEW Cost"
            },
            {
                "ac": "PL02010104",
                "type": "forecast",
                "desc": "VC - Manufactured products"
            },
            {
                "ac": "PL02010105",
                "type": "forecast",
                "desc": "VM - Manufactured products"
            },
            {
                "ac": "PL02010106",
                "type": "forecast",
                "desc": "VM / Sales",
                "digits": 1, "unit": "%"
            },
            { "ac": "", "type": "forecast", "desc": "", "empty": true },
           
            {
                "ac": "PL02010201-1",
                "type": "forecast",
                "desc": "Tonnages (Head Products Traded)",
                "unit": "T"
            },
            {
                "ac": "PL02010201-2",
                "type": "forecast",
                "desc": "Tonnages (First Products Traded)",
                "unit": "T"
            },
            {
                "ac": "PL02010202",
                "type": "forecast",
                "desc": "Sales (All Traded Products)"
            },
            {
                "ac": "PL020102020-1",
                "type": "forecast",
                "desc": "Sales (Head Products Traded)"
            },
            {
                "ac": "PL020102020-2",
                "type": "forecast",
                "desc": "Sales (First Products Traded)"
            },
            {
                "ac": "PL02010203",
                "type": "forecast",
                "desc": "SBEW Cost"
            },
            {
                "ac": "PL02010204",
                "type": "forecast",
                "desc": "VC - Traded Products"
            },
            {
                "ac": "PL02010205",
                "type": "forecast",
                "desc": "VM - Traded Products"
            },
            {
                "ac": " ",
                "desc": " ",
                "unit": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02010300",
                "type": "forecast",
                "desc": "Sales + VM-Traded Products"
            },
            {
                "ac": " ",
                "desc": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02010400",
                "type": "forecast",
                "desc": "Sales - Commission income"
            },
            {
                "ac": " ",
                "desc": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02010500",
                "type": "forecast",
                "desc": "Sales - Services"
            },
            {
                "ac": " ",
                "desc": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02010600",
                "type": "forecast",
                "desc": "VM - Total"
            },
            {
                "ac": " ",
                "desc": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02020101",
                "type": "forecast",
                "desc": "Fixed Operating Costs - Net"
            },
            {
                "ac": "PL02020102",
                "desc": "Fixed Operating Costs - Gross Cost"
            },
            {
                "ac": "PL02020103",
                "desc": "Fixed Operating Costs - Stock movement"
            },
            {
                "ac": " ",
                "desc": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02030101",
                "type": "forecast",
                "desc": "Commercial Contribution (CC)"
            },
            {
                "ac": "PL02030102",
                "type": "forecast",
                "desc": "CC / (Sales + VM Traded Products)",
                "digits": 1, "unit": "%"
            },
            {
                "ac": " ",
                "desc": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02020201",
                "type": "forecast",
                "desc": "Operating depreciation - Net"
            },
            {
                "ac": "PL02020202",
                "desc": "Operating depreciation - Gross"
            },
            {
                "ac": "PL02020203",
                "desc": "Operating depreciation - Stock movement"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02040101",
                "type": "forecast",
                "desc": "Commercial Margin (CM)"
            },
            {
                "ac": "PL02040102",
                "type": "forecast",
                "desc": "CM / (Sales + VM Traded Products)",
                "digits": 1, "unit": "%"
            },
            {
                "ac": " ",
                "desc": " ",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "PL02020104",
                "type": "forecast",
                "desc": "Admin. Excl. Depreciation - Net"
            },
            {
                "ac": "PL02020105",
                "desc": "Admin. Excl. Depreciation - Gross"
            },
            {
                "ac": "PL02020106",
                "desc": "Admin. Excl. Depreciation - Cycle movement"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "PL02020107",
                "type": "forecast",
                "desc": "R&D Excl. Depreciation - Net"
            },
            {
                "ac": "PL02020108",
                "desc": "R&D. Excl. Depreciation - Gross"
            },
            {
                "ac": "PL02020109",
                "desc": "R&D Excl. Depreciation - Cycle movement"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02050101",
                "type": "forecast",
                "desc": "Economic EBITDA"
            },
            {
                "ac": "PL02050102",
                "type": "forecast",
                "desc": "Economic EBITDA / (Sales + VM Traded Products) (%)",
                "digits": 1, "unit": "%"
            },
            {
                "ac": " ",
                "type": "forecast",
                "desc": " "
            },
            {
                "ac": "PL02020204",
                "desc": "Depreciation - Admin (gross)"
            },
            {
                "ac": "PL02020205",
                "desc": "Depreciation - R&D (gross)"
            },
            { "ac": "", "type": "forecast", "desc": "", "empty": true },
            {
                "ac": "PL02020206",
                "type": "forecast",
                "desc": "Depreciation ALL - Net"
            },
            {
                "ac": "PL02020207",
                "desc": "Depreciation ALL - Gross"
            },
            {
                "ac": "PL02020208",
                "desc": "Depreciation ALL - Stock movement"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "PL02060101",
                "type": "forecast",
                "desc": "Operating profit (OP)"
            },
            {
                "ac": "PL02060102",
                "type": "forecast",
                "desc": "OP / (Sales + VM Traded Products) (%)",
                "digits": 1, "unit": "%"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02020500",
                "desc": "Transitions gains & charges",
                "bold": true
            },
            {
                "ac": "PL02020501",
                "desc": "Sales -Others"
            },
            {
                "ac": "PL02020502",
                "desc": "Cost - Other sales"
            },
            {
                "ac": "PL02020503",
                "desc": "Resin"
            },
            {
                "ac": "PL02020504",
                "desc": "Income tax adjustments"
            },
            {
                "ac": "PL02020505",
                "desc": "FI-CO Depreciation gap"
            },
            {
                "ac": "PL02020506",
                "desc": "FI-CO Other variance"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02020300",
                "desc": "Other Operating Gains & Charges",
                "bold": true
            },
            {
                "ac": "PL02020301",
                "desc": "Sales - Disposal of FA"
            },
            {
                "ac": "PL02020302",
                "desc": "Cost of FA disposal-Gross book value"
            },
            {
                "ac": "PL02020310",
                "desc": "Cost of FA disposal- Reversal of cumulative depreciation"
            },
            {
                "ac": "PL02020303",
                "desc": "Sales - Scrap"
            },
            {
                "ac": "PL02020304",
                "desc": "Cost - Scrap"
            },
            {
                "ac": "PL02020305",
                "desc": "Impairement in Fixed Assets & Goodwill"
            },
            {
                "ac": "PL02020306",
                "desc": "Restructuration & Litigation"
            },
            {
                "ac": "PL02020307",
                "desc": "Hedging (floating gain &loss)"
            },
            {
                "ac": "PL02020308",
                "desc": "Other Provision"
            },
            {
                "ac": "PL02020309",
                "desc": "Other operating Expenses & Income"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02070101",
                "desc": "Operating Income"
            },
            {
                "ac": "PL02070102",
                "desc": "Operating Income/ (sales + VM Traded Products) %",
                "digits": 1, "unit": "%"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02020400",
                "desc": "Financial",
                "bold": true
            },
            {
                "ac": "PL02020401",
                "desc": "Interest expense"
            },
            {
                "ac": "PL02020402",
                "desc": "Interest income"
            },
            {
                "ac": "PL02020403",
                "desc": "Actualized FX gain/loss - cash & debt"
            },
            {
                "ac": "PL02020404",
                "desc": "Actualized FX gain/loss - excluding cash & debt"
            },
            {
                "ac": "PL02020405",
                "desc": "Floating FX gain/loss - cash & debt"
            },
            {
                "ac": "PL02020406",
                "desc": "Floating FX gain/loss - excluding cash & debt"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02020600",
                "desc": "Corporate income taxes",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02080101",
                "desc": "Net Income"
            },
            {
                "ac": "PL02080102",
                "desc": "Net Income / (Sales + VM Traded Products) (%)",
                "digits": 1, "unit": "%"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "PL02090101",
                "desc": "Net Income Before Amort. & Depreciation"
            }
        ]
    },
    {
        "Title": "Balance Sheet",
        "Profix": [
            "BS02",
            "WC02"
        ],
        "Fields": [
            {
                "ac": "Asset",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "BS02010100",
                "desc": "Net goodwill",
                "bold": true
            },
            {
                "ac": "BS02010200",
                "desc": "Net property, plant and equipment",
                "bold": true
            },
            {
                "ac": "BS02010201",
                "desc": "-Fixed Asset",
                "bold": true
            },
            {
                "ac": "BS02010201-1",
                "desc": "Fixed Asset-Gross value"
            },
            {
                "ac": "BS02010201-2",
                "desc": "Fixed Asset-Cum. Depreciation"
            },
            {
                "ac": "BS02010201-3",
                "desc": "Fixed Asset-Provision - Impairment"
            },
            {
                "ac": "BS02010202",
                "desc": "-Long term deferred",
                "bold": true
            },
            {
                "ac": "BS02010202-1",
                "desc": "Long term deferred - Gross Value"
            },
            {
                "ac": "BS02010202-2",
                "desc": "Long term deferred- Cum Depreciation"
            },
            {
                "ac": "BS02010202-3",
                "desc": "Long tem deferred - Provision"
            },
            {
                "ac": "BS02010300",
                "desc": "Net financial investments",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02010400",
                "desc": "Inventories",
                "bold": true
            },
            {
                "ac": "BS02010401",
                "desc": "Gross value"
            },
            {
                "ac": "BS02010402",
                "desc": "Provision - Inventories"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02010500",
                "desc": "Trade accounts receivable",
                "bold": true
            },
            {
                "ac": "BS02010501",
                "desc": "Gross value"
            },
            {
                "ac": "BS02010502",
                "desc": "Provision - Bad debt provision"
            },
            {
                "ac": "BS02010600",
                "desc": "Other net receivables",
                "bold": true
            },
            {
                "ac": "BS02010601",
                "desc": "Other receivable - Deposit for Hedging (RCN)",
                "bold": true
            },
            {
                "ac": "BS02010700",
                "desc": "Net interest receivable",
                "bold": true
            },
            {
                "ac": "BS02010800",
                "desc": "Income tax receivable (current and deferred)",
                "bold": true
            },
            {
                "ac": "BS02010900",
                "desc": "Dividend receivable",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02011000",
                "desc": "Cash and cash equivalents",
                "bold": true
            },
            {
                "ac": "BS02011001",
                "desc": "Cash in Bank"
            },
            {
                "ac": "BS02011002",
                "desc": "Cash in bank - Term deposit"
            },
            {
                "ac": "BS02011003",
                "desc": "Cash - short term internal loan - lender"
            },
            {
                "ac": "BS02011004",
                "desc": "Cash - cash pooling - lender"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02010000",
                "desc": "Total Asset",
                "bold": true
            },
            {
                "ac": "Liabilities",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "BS02020101",
                "desc": "Share capital",
                "bold": true
            },
            {
                "ac": "BS02020102",
                "desc": "Retained earnings (net income included)"
            },
            {
                "ac": "BS02020102-1",
                "desc": "Net income - Previous years"
            },
            {
                "ac": "BS02020102-2",
                "desc": "Net income - Current Year"
            },
            {
                "ac": "BS02020103",
                "desc": "Dividend Paid"
            },
            {
                "ac": "BS02020104",
                "desc": "Dividend Received"
            },
            {
                "ac": "BS02020100",
                "desc": "Shareholders' equity",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02020200",
                "field": "CM_BS02020201",
                "desc": "Provisions",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02021200",
                "desc": "Derivative instruments (Hedging)",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02020300",
                "field": "CM_BS02020301",
                "desc": "Fixed assets payable",
                "bold": true
            },
            {
                "ac": "BS02020400",
                "desc": "Trade accounts payable",
                "bold": true
            },
            {
                "ac": "BS02020401",
                "desc": "Gross"
            },
            {
                "ac": "BS02020402",
                "desc": "Provision"
            },
            {
                "ac": "BS02020500",
                "field": "CM_BS02020501",
                "desc": "Other net payables",
                "bold": true
            },
            {
                "ac": "BS02020600",
                "field": "CM_BS02020601",
                "desc": "Net interest payable",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02020700",
                "field": "CM_BS02020701",
                "desc": "Income tax payable (current and deferred)",
                "bold": true
            },
            {
                "ac": "BS02020800",
                "field": "CM_BS02020801",
                "desc": "Profit sharing (french companies only)",
                "bold": true
            },
            {
                "ac": "BS02020900",
                "field": "CM_BS02020901",
                "desc": "Dividend payable",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02021000",
                "desc": "Other long term liabilities",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02021100",
                "desc": "Financial debt",
                "bold": true
            },
            {
                "ac": "BS02021101",
                "desc": "Short-term loan <1 YEAR"
            },
            {
                "ac": "BS02021101-1",
                "desc": "Short term loan - external"
            },
            {
                "ac": "BS02021101-2",
                "desc": "Short term loan - internal- borrower"
            },
            {
                "ac": "BS02021101-3",
                "desc": "Short term loan - Cash pooling- borrower"
            },
            {
                "ac": "BS02021101-4",
                "desc": "Short term loan - AL"
            },
            {
                "ac": "BS02021102",
                "desc": "Long term loan > 1YEAR"
            },
            {
                "ac": "BS02021102-1",
                "desc": "Long term loan - external"
            },
            {
                "ac": "BS02021102-2",
                "desc": "Long term loan - internal- borrower"
            },
            {
                "ac": "BS02021102-3",
                "desc": "Long term loan - AL"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "BS02020000",
                "desc": "Total LIABILITY",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02030000",
                "desc": "NET Available/NET DEBT",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "WC02010101",
                "desc": "Inventory"
            },
            {
                "ac": "WC02010102",
                "desc": "Customer"
            },
            {
                "ac": "WC02010103",
                "desc": "Suppliers"
            },
            {
                "ac": "WC02010104",
                "desc": "Others"
            },
            {
                "ac": "WC02010104-1",
                "field": "CM_WC02010104_1",
                "desc": "Interest payable / receivable"
            },
            {
                "ac": "WC02010104-2",
                "field": "CM_WC02010104_2",
                "desc": "Other payable / receivable"
            },
            {
                "ac": "WC02010104-3",
                "field": "CM_WC02010104_3",
                "desc": "Deposit for Hedging (RCN)"
            },
            {
                "ac": "WC02010104-4",
                "field": "CM_WC02010104_4",
                "desc": "Other long term liabilities"
            },
            {
                "ac": "WC02010100",
                "desc": "Total Operating WC",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "WC02010201",
                "desc": "Fixed Asset Payable"
            },
            {
                "ac": "WC02010202",
                "desc": "Income Tax payable / receivable"
            },
            {
                "ac": "WC02010203",
                "desc": "Dividend payable / receivable"
            },
            {
                "ac": "WC02010204",
                "desc": "Derivative instruments"
            },
            {
                "ac": "WC02010200",
                "desc": "Total Non-Operating WC",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "WC02010000",
                "desc": "TOTAL Working Capital",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02040101",
                "desc": "Net Assets"
            },
            {
                "ac": "BS02040102",
                "desc": "Working Capital"
            },
            {
                "ac": "BS02040103",
                "desc": "Net Available"
            },
            {
                "ac": "BS02040100",
                "desc": "TOTAL ASSETS",
                "bold": true
            },
            {
                "ac": "BS02040201",
                "desc": "Capital"
            },
            {
                "ac": "BS02040202",
                "desc": "Provisions"
            },
            {
                "ac": "BS02040203",
                "desc": "Net Debt"
            },
            {
                "ac": "BS02040200",
                "desc": "TOTAL LIABILITY",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            }
        ]
    },
    {
        "Title": "SBEW",
        "Profix": [
            "SB02"
        ],
        "Fields": [
            {
                "ac": "SB0201000",
                "desc": "SBEW (All manufactured products)",
                "bold": true
            },
            {
                "ac": "SB0201001",
                "desc": "Freight"
            },
            {
                "ac": "SB0201002",
                "desc": "Packaging"
            },
            {
                "ac": "SB0201003",
                "desc": "Export refund"
            },
            {
                "ac": "SB0201004",
                "desc": "Packing"
            },
            {
                "ac": "SB0201005",
                "desc": "Rebates"
            },
            {
                "ac": "SB0201006",
                "desc": "Warehouse"
            },
            {
                "ac": "SB0201007",
                "desc": "Commissions"
            },
            {
                "ac": "SB0201008",
                "desc": "ISO-tank rental"
            },
            {
                "ac": " ",
                "desc": " "
            },
            {
                "ac": "SB0202000",
                "desc": "SBEW (All traded products)",
                "bold": true
            },
            {
                "ac": "SB0202001",
                "desc": "Freight"
            },
            {
                "ac": "SB0202002",
                "desc": "Packaging"
            },
            {
                "ac": "SB0202003",
                "desc": "Export refund"
            },
            {
                "ac": "SB0202004",
                "desc": "Packing"
            },
            {
                "ac": "SB0202005",
                "desc": "Rebates"
            },
            {
                "ac": "SB0202006",
                "desc": "Warehouse"
            },
            {
                "ac": "SB0202007",
                "desc": "Commissions"
            },
            {
                "ac": "SB0202008",
                "desc": "ISO-tank rental"
            },
            {
                "ac": " ",
                "desc": " "
            }
        ]
    },
    {
        "Title": "External Services",
        "Profix": [
            "ES02"
        ],
        "Fields": [
            {
                "ac": "ES02010300",
                "field": "CM_FC02010300",
                "desc": "External services"
            },
            {
                "ac": "ES02010301",
                "field": "CM_FC02010301",
                "desc": "Internal Communication"
            },
            {
                "ac": "ES02010302",
                "field": "CM_FC02010302",
                "desc": "Rental"
            },
            {
                "ac": "ES02010303",
                "field": "CM_FC02010303",
                "desc": "Exhibition&Advertisement"
            },
            {
                "ac": "ES02010304",
                "field": "CM_FC02010304",
                "desc": "Traveling"
            },
            {
                "ac": "ES02010305",
                "field": "CM_FC02010305",
                "desc": "Entertainment"
            },
            {
                "ac": "ES02010306",
                "field": "CM_FC02010306",
                "desc": "Samples"
            },
            {
                "ac": "ES02010307",
                "field": "CM_FC02010307",
                "desc": "Insurance"
            },
            {
                "ac": "ES02010308",
                "field": "CM_FC02010308",
                "desc": "Consulting"
            },
            {
                "ac": "ES02010309",
                "field": "CM_FC02010309",
                "desc": "Conferences"
            },
            {
                "ac": "ES02010310",
                "field": "CM_FC02010310",
                "desc": "Outside service"
            },
            {
                "ac": "ES02010311",
                "field": "CM_FC02010311",
                "desc": "Office Supplies"
            },
            {
                "ac": "ES02010312",
                "field": "CM_FC02010312",
                "desc": "Vehicle Expense"
            },
            {
                "ac": "ES02010313",
                "field": "CM_FC02010313",
                "desc": "IT leasing & purchases"
            },
            {
                "ac": "ES02010314",
                "field": "CM_FC02010314",
                "desc": "Telephony"
            },
            {
                "ac": "ES02010315",
                "field": "CM_FC02010315",
                "desc": "Utility"
            },
            {
                "ac": "ES02010316",
                "field": "CM_FC02010316",
                "desc": "EHS Expense"
            },
            {
                "ac": "ES02010317",
                "field": "CM_FC02010317",
                "desc": "Warehouse"
            },
            {
                "ac": "ES02010318",
                "field": "CM_FC02010318",
                "desc": "Testing&Study & Research"
            },
            {
                "ac": "ES02010319",
                "field": "CM_FC02010319",
                "desc": "Inventory profit/loss"
            },
            {
                "ac": "ES02010320",
                "field": "CM_FC02010320",
                "desc": "Provision For Safety"
            },
            {
                "ac": "ES02010321",
                "field": "CM_FC02010321",
                "desc": "Trademark RF"
            },
            {
                "ac": "ES02010322",
                "field": "CM_FC02010322",
                "desc": "IT Group"
            },
            {
                "ac": "ES02010323",
                "field": "CM_FC02010323",
                "desc": "RMGT Fee"
            },
            {
                "ac": "ES02010324",
                "field": "CM_FC02010324",
                "desc": "RSS Commission"
            },
            {
                "ac": "",
                "field": "",
                "desc": "",
                "empty": true
            }
        ]
    },
    {
        "Title": "Gross Fixed Cost",
        "Profix": [
            "FC02"
        ],
        "Fields": [
            {
                "ac": "FC02010100",
                "desc": "Total Labor cost",
                "bold": true
            },
            {
                "ac": "FC02010101",
                "desc": "Operations"
            },
            {
                "ac": "FC02010102",
                "desc": "Sales"
            },
            {
                "ac": "FC02010103",
                "desc": "Logistics"
            },
            {
                "ac": "FC02010104",
                "desc": "GMU"
            },
            {
                "ac": "FC02010105",
                "desc": "Administration/Corporate"
            },
            {
                "ac": "FC02010106",
                "desc": "R&D"
            },
            {
                "ac": "FC02010107",
                "desc": "Bonus and Other"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "FC02010200",
                "desc": "Maintenance (excl. internal labour)",
                "bold": true
            },
            {
                "ac": "FC02010201",
                "desc": "Operations"
            },
            {
                "ac": "FC02010202",
                "desc": "Sales"
            },
            {
                "ac": "FC02010203",
                "desc": "Logistics"
            },
            {
                "ac": "FC02010204",
                "desc": "GMU"
            },
            {
                "ac": "FC02010205",
                "desc": "Administration/Corporate"
            },
            {
                "ac": "FC02010206",
                "desc": "R&D"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "FC02010300",
                "desc": "External Services",
                "bold": true
            },
            {
                "ac": "FC02010301",
                "desc": "Operations"
            },
            {
                "ac": "FC02010302",
                "desc": "Sales"
            },
            {
                "ac": "FC02010303",
                "desc": "Logistics"
            },
            {
                "ac": "FC02010304",
                "desc": "GMU"
            },
            {
                "ac": "FC02010305",
                "desc": "Administration/Corporate"
            },
            {
                "ac": "FC02010306",
                "desc": "R&D"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "FC02010400",
                "desc": "Operating Taxes",
                "bold": true
            },
            {
                "ac": "FC02010401",
                "desc": "Operations"
            },
            {
                "ac": "FC02010402",
                "desc": "Sales"
            },
            {
                "ac": "FC02010403",
                "desc": "Logistics"
            },
            {
                "ac": "FC02010404",
                "desc": "GMU"
            },
            {
                "ac": "FC02010405",
                "desc": "Administration/Corporate"
            },
            {
                "ac": "FC02010406",
                "desc": "R&D"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "FC02010500",
                "desc": "Fixed cost Reinvoiced",
                "bold": true
            },
            {
                "ac": "FC02010501",
                "desc": "Operations"
            },
            {
                "ac": "FC02010502",
                "desc": "Sales"
            },
            {
                "ac": "FC02010503",
                "desc": "Logistics"
            },
            {
                "ac": "FC02010504",
                "desc": "GMU"
            },
            {
                "ac": "FC02010505",
                "desc": "Administration/Corporate"
            },
            {
                "ac": "FC02010506",
                "desc": "R&D"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "FC02010000",
                "desc": "TOTAL GROSS FIXED COSTS net of reinvoicing",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "FC02030200",
                "desc": "Site Maintenance (W/o IT",
                "bold": true
            },
            {
                "ac": "FC02030201",
                "desc": "Internal Labour"
            },
            {
                "ac": "FC02030202",
                "desc": "External Labour"
            },
            {
                "ac": "FC02030203",
                "desc": "Mainteance Contract"
            },
            {
                "ac": "FC02030204",
                "desc": "Spare Parts"
            },
            {
                "ac": "FC02030205",
                "desc": "Misc."
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "FC02030300",
                "desc": "POB/PIB not capitalized",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "FC02020100",
                "desc": "SBEW - Gross (Packing cost)",
                "bold": true
            },
            {
                "ac": "FC02020200",
                "desc": "Fixed Operating Costs - Gross Cost",
                "bold": true
            },
            {
                "ac": "FC02020300",
                "desc": "Admin. Excl. Depreciation - Gross",
                "bold": true
            },
            {
                "ac": "FC02020400",
                "desc": "R&D excl. Depreciation - Gross",
                "bold": true
            },
            {
                "ac": "FC02020500",
                "desc": "Capitalized FC",
                "bold": true
            },
            {
                "ac": "FC02020000",
                "desc": "Total",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            }
        ]
    },
    {
        "Title": "FC_SG_A",
        "Profix": [
            "FC02"
        ],
        "Fields": [
            {
                "ac": "FC02040100",
                "desc": "Plant Net Fixed Costs"
            },
            {
                "ac": "FC02040200",
                "desc": "Logistic Net Fixed Costs"
            },
            {
                "ac": "FC02040300",
                "desc": "Commercial Fixed Costs"
            },
            {
                "ac": "FC02040400",
                "desc": "Development"
            },
            {
                "ac": "FC02040500",
                "desc": "Administration Costs"
            },
            {
                "ac": "FC02040600",
                "desc": "R&D excl. Depreciatio"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "FC02050100",
                "desc": "Operating Fixed cost (net)",
                "bold": true
            },
            {
                "ac": "FC02060100",
                "desc": "Admin fixed cost (net)",
                "bold": true
            },
            {
                "ac": "FC02070100",
                "desc": "R&D fixed cost (net)",
                "bold": true
            }
        ]
    },
    {
        "Title": "Depreciation",
        "Profix": [
            "DP02"
        ],
        "Fields": [
            {
                "ac": "DP02010000",
                "desc": "Total Depreciation",
                "bold": true
            },
            {
                "ac": "DP02010100",
                "desc": "Operating depreciation - Gross"
            },
            {
                "ac": "DP02010200",
                "desc": "Depreciation - Admin (gross)"
            },
            {
                "ac": "DP02010300",
                "desc": "Depreciation - R&D (gross)"
            },
            {
                "ac": "DP02010400",
                "desc": "FICO depreciation gap"
            },
            {
                "ac": "DP02010500",
                "desc": "Reversal of cumulative depreciation"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            }
        ]
    },
    {
        "Title": "Inventory",
        "Profix": [
            "BS02"
        ],
        "Fields": [
            {
                "ac": "BS02010401",
                "desc": "Inventories-Gross value-FI",
                "bold": true
            },
            {
                "ac": "BS02010401-1",
                "desc": "Raw material"
            },
            {
                "ac": "BS02010401-2",
                "desc": "Semi-finished products"
            },
            {
                "ac": "BS02010401-3",
                "desc": "Spare parts"
            },
            {
                "ac": "BS02010401-4",
                "desc": "Chemical products"
            },
            {
                "ac": "BS02010401-5",
                "desc": "Misc."
            },
            {
                "ac": "BS02010401-6",
                "desc": "Finished products"
            },
            {
                "ac": "BS02010401-7",
                "desc": "Packaging"
            },
            {
                "ac": "BS02010401-8",
                "desc": "Trade stock"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02010402",
                "desc": "Inventories-Provision-FI",
                "bold": true
            },
            {
                "ac": "BS02010402-1",
                "desc": "Raw material"
            },
            {
                "ac": "BS02010402-2",
                "desc": "Semi-finished products"
            },
            {
                "ac": "BS02010402-3",
                "desc": "Spare parts"
            },
            {
                "ac": "BS02010402-4",
                "desc": "Chemical products"
            },
            {
                "ac": "BS02010402-5",
                "desc": "Misc."
            },
            {
                "ac": "BS02010402-6",
                "desc": "Finished products"
            },
            {
                "ac": "BS02010402-7",
                "desc": "Packaging"
            },
            {
                "ac": "BS02010402-8",
                "desc": "Trade stock"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02010403",
                "desc": "Inventories-Gross value - CO",
                "bold": true
            },
            {
                "ac": "BS02010403-1",
                "desc": "Raw material"
            },
            {
                "ac": "BS02010403-2",
                "desc": "Semi-finished products"
            },
            {
                "ac": "BS02010403-3",
                "desc": "Spare parts"
            },
            {
                "ac": "BS02010403-4",
                "desc": "Chemical products"
            },
            {
                "ac": "BS02010403-5",
                "desc": "Misc."
            },
            {
                "ac": "BS02010403-6",
                "desc": "Finished products"
            },
            {
                "ac": "BS02010403-7",
                "desc": "Packaging"
            },
            {
                "ac": "BS02010403-8",
                "desc": "Trade stock"
            },
            {
                "ac": "BS02010403-10",
                "desc": "Finished products&Trade stock"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02010408",
                "desc": "Inventory FI-CO gap",
                "bold": true
            },
            {
                "ac": "BS02010408-1",
                "field": "CM_BS02010408_1",
                "desc": "Goods on transit"
            },
            {
                "ac": "BS02010408-2",
                "field": "CM_BS02010408_2",
                "desc": "Intermediate stock (wheat / Corn) - Man"
            },
            {
                "ac": "BS02010408-3",
                "field": "CM_BS02010408_3",
                "desc": "Stock current delivery in client instal"
            },
            {
                "ac": "BS02010408-4",
                "field": "CM_BS02010408_4",
                "desc": "Prepaid - waxy corn seeds"
            },
            {
                "ac": "BS02010408-5",
                "field": "CM_BS02010408_5",
                "desc": "Adjustment in period13 of Semi-Finished Products"
            },
            {
                "ac": "BS02010408-6",
                "field": "CM_BS02010408_6",
                "desc": "Adjustment in period13 Of Finished Products: Other"
            },
            {
                "ac": "BS02010408-7",
                "field": "CM_BS02010408_7",
                "desc": "Provision"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02010404",
                "desc": "Inventories-Tonnage - CO",
                "unit": "_Tonnage_",
                "bold": true
            },
            {
                "ac": "BS02010404-6",
                "unit": "_Tonnage_",
                "desc": "Finished products"
            },
            {
                "ac": "BS02010404-8",
                "unit": "_Tonnage_",
                "desc": "Trade stock"
            },
            {
                "ac": "BS02010404-10",
                "unit": "_Tonnage_",
                "desc": "Finished products&Trade stock"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02010405",
                "desc": "Inventory consumption - CO",
                "bold": true
            },
            {
                "ac": "BS02010405-1",
                "desc": "Raw material"
            },
            {
                "ac": "BS02010405-2",
                "desc": "Semi-finished products"
            },
            {
                "ac": "BS02010405-3",
                "desc": "Spare parts"
            },
            {
                "ac": "BS02010405-4",
                "desc": "Chemical products"
            },
            {
                "ac": "BS02010405-5",
                "desc": "Misc."
            },
            {
                "ac": "BS02010405-6",
                "desc": "Finished products"
            },
            {
                "ac": "BS02010405-7",
                "desc": "Packaging"
            },
            {
                "ac": "BS02010405-8",
                "desc": "Trade stock"
            },
            {
                "ac": "BS02010405-10",
                "desc": "Finished products&Trade stock"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02010406",
                "desc": "Number of days in stock", 
                "digits": 1,
                "bold": true,
                "unit": "Day"
            },
            {
                "ac": "BS02010406-1",
                "desc": "Raw material",
                "digits": 1,
                "unit": "Day"
            },
            {
                "ac": "BS02010406-2",
                "desc": "Semi-finished products",
                "digits": 1,
                "unit": "Day"
            },
            {
                "ac": "BS02010406-3",
                "desc": "Spare parts",
                "digits": 1,
                "unit": "Day"
            },
            {
                "ac": "BS02010406-4",
                "desc": "Chemical products",
                "digits": 1,
                "unit": "Day"
            },
            {
                "ac": "BS02010406-5",
                "digits": 1,
                "desc": "Misc.",
                "unit": "Day"
            },
            {
                "ac": "BS02010406-6",
                "desc": "Finished products",
                "digits": 1,
                "unit": "Day"
            },
            {
                "ac": "BS02010406-7",
                "digits": 1,
                "desc": "Packaging",
                "unit": "Day"
            },
            {
                "ac": "BS02010406-8",
                "digits": 1,
                "desc": "Trade stock",
                "unit": "Day"
            },
            {
                "ac": "BS02010406-10",
                "desc": "Finished products&Trade stock",
                "digits": 1,
                "unit": "Day"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "BS02010407",
                "desc": "Rotation rates",
                "bold": true,
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "BS02010407-1",
                "desc": "Raw material",
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "BS02010407-2",
                "desc": "Semi-finished products",
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "BS02010407-3",
                "digits": 1,
                "desc": "Spare parts",
                "unit": "number"
            },
            {
                "ac": "BS02010407-4",
                "desc": "Chemical products",
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "BS02010407-5",
                "desc": "Misc.",
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "BS02010407-6",
                "desc": "Finished products",
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "BS02010407-7",
                "desc": "Packaging",
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "BS02010407-8",
                "digits": 1,
                "desc": "Trade stock",
                "unit": "number"
            },
            {
                "ac": "BS02010407-10",
                "desc": "Finished products&Trade stock",
                "digits": 1,
                "unit": "number"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            }
        ]
    },
    {
        "Title": "CAPEX",
        "Profix": [
            "FA02"
        ],
        "Fields": [
            {
                "ac": "FA02010100",
                "type": "forecast",
                "desc": "Renewal",
                "bold": true
            },
            {
                "ac": "FA02010101",
                "type": "forecast",
                "desc": "POB"
            },
            {
                "ac": "FA02010102",
                "type": "forecast",
                "desc": "Other",
                "field": "CM_Autres"
            },
            {
                "ac": "",
                "type": "forecast",
                "desc": "",
                "empty": true
            },
            {
                "ac": "FA02010201",
                "type": "forecast",
                "desc": "Safety / Environment/Quality/Regulations",
                "bold": true
            },
            {
                "ac": " ",
                "type": "forecast",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "FA02010300",
                "type": "forecast",
                "desc": "Improvements/Productivity/Development",
                "bold": true
            },
            {
                "ac": "FA02010301",
                "type": "forecast",
                "desc": "PIB"
            },
            {
                "ac": "FA02010302",
                "type": "forecast",
                "desc": "Engineering perimeter"
            },
            {
                "ac": "FA02010303",
                "type": "forecast",
                "desc": "IT projects"
            },
            {
                "ac": "FA02010304",
                "type": "forecast",
                "desc": "Infrastructures"
            },
            {
                "ac": "FA02010305",
                "type": "forecast",
                "desc": "M&A projects"
            },
            {
                "ac": " ",
                "type": "forecast",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "FA02010400",
                "type": "forecast",
                "desc": "New products / Breakthrough investments",
                "bold": true
            },
            {
                "ac": "FA02010401",
                "type": "forecast",
                "desc": "Engineering perimeter"
            },
            {
                "ac": "FA02010402",
                "type": "forecast",
                "desc": "M&A projects"
            },
            {
                "ac": "FA02010403",
                "type": "forecast",
                "desc": "Others"
            },
            {
                "ac": " ",
                "type": "forecast",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "FA02010000",
                "type": "forecast",
                "desc": "TOTAL CAPEX",
                "bold": true
            },
            {
                "ac": " ",
                "type": "forecast",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "FA02020101",
                "desc": "- EXPENSE (LABOR)",
                "bold": true
            },
            {
                "ac": "FA02020201",
                "desc": "+ (Commissioning, pre-project)",
                "bold": true
            },
            {
                "ac": "FA02020301",
                "desc": "+ Capitalized interest",
                "bold": true
            },
            {
                "ac": "FA02020401",
                "desc": "- Disposal of Fixed assets",
                "bold": true
            }, 
            {
                "ac": "FA02020501",
                "desc": "Other adjustmets",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "FA02030101",
                "desc": "NET TO BALANCE SHEET",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "FA02040101",
                "type": "forecast",
                "field": "YTDM1_",
                "desc": "Financial investment",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "FA02050101",
                "field": "CM_",
                "desc": "Fixed asset Working Capital change",
                "bold": true
            },
            {
                "ac": " ",
                "desc": " ",
                "empty": true
            },
            {
                "ac": "FA02000000",
                "desc": "CAPEX Cash out",
                "bold": true
            }
        ]
    },
    {
        "Title": "Direct Cash flow",
        "Profix": [
            "DC02"
        ],
        "Fields": [
            {
                "ac": "From Balance Sheet",
                "desc": "",
                "empty": true
            },
            {
                "ac": "DC02040101",
                "desc": "Cash in Bank"
            },
            {
                "ac": "DC02040102",
                "desc": "Cash pooling - Lender"
            },
            {
                "ac": "DC02040103",
                "desc": "Cash - short term internal loan – lender"
            },
            {
                "ac": "DC02040100",
                "desc": "TOTAL CASH",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "DC02040201",
                "desc": "Short-term loan <1 YEAR"
            },
            {
                "ac": "DC02040202",
                "desc": "Long-term loan > 1YEAR"
            },
            {
                "ac": "DC02040200",
                "desc": "TOTAL LOAN",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "DC02040000",
                "desc": "NET DEBT (-) / Net Available (+)",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "DC02050000",
                "desc": "NET DEBT VARIANCE",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "DC02050100",
                "desc": "Cash",
                "bold": true
            },
            {
                "ac": "DC02050101",
                "desc": "operating impact"
            },
            {
                "ac": "DC02050102",
                "desc": "loan impact"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "DC02050200",
                "desc": "Loan (negative value means loan increase)",
                "bold": true
            },
            {
                "ac": "DC02050201",
                "desc": "Short-term loan <1 YEAR"
            },
            {
                "ac": "DC02050202",
                "desc": "Long-term loan > 1YEAR"
            },
            {
                "ac": "DC02050300",
                "desc": "Cash impact",
                "bold": true
            },
            {
                "ac": "DC02050400",
                "desc": "Non-cash impact",
                "bold": true
            },
            {
                "ac": "DC02050401",
                "desc": "FX impact on loan"
            },
            {
                "ac": "DC02050402",
                "desc": "Loan - AL"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "Direct Cash Flow",
                "desc": "",
                "empty": true
            },
            {
                "ac": "DC02010101",
                "type": "forecast",
                "desc": "Non group customer receipts"
            },
            {
                "ac": "DC02010102",
                "type": "forecast",
                "desc": "RF receipts"
            },
            {
                "ac": "DC02010103",
                "type": "forecast",
                "desc": "Other group customer receipts"
            },
            {
                "ac": "DC02010104",
                "type": "forecast",
                "desc": "Restitutions"
            },
            {
                "ac": "DC02010105",
                "type": "forecast",
                "desc": "VAT"
            },
            {
                "ac": "DC02010106",
                "type": "forecast",
                "desc": "Royalties"
            },
            {
                "ac": "DC02010107",
                "type": "forecast",
                "desc": "Others"
            },
            {
                "ac": "DC02010108",
                "type": "forecast",
                "desc": "Interest income"
            },
            {
                "ac": "DC02010109",
                "type": "forecast",
                "desc": "FX expenses/receipts gain"
            },
            {
                "ac": "DC02010100",
                "type": "forecast",
                "desc": "TOTAL OPERATING INCOME",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "DC02010201",
                "type": "forecast",
                "desc": "Raw materiels"
            },
            {
                "ac": "DC02010202",
                "type": "forecast",
                "desc": "purchase RF"
            },
            {
                "ac": "DC02010203",
                "type": "forecast",
                "desc": "Purchase other group supplier"
            },
            {
                "ac": "DC02010204",
                "type": "forecast",
                "desc": "Energy"
            },
            {
                "ac": "DC02010205",
                "type": "forecast",
                "desc": "Other expenses"
            },
            {
                "ac": "DC02010206",
                "type": "forecast",
                "desc": "Staff costs"
            },
            {
                "ac": "DC02010207",
                "type": "forecast",
                "desc": "Other taxes"
            },
            {
                "ac": "DC02010208",
                "type": "forecast",
                "desc": "VAT"
            },
            {
                "ac": "DC02010209",
                "type": "forecast",
                "desc": "Royalties"
            },
            {
                "ac": "DC02010210",
                "type": "forecast",
                "desc": "Others"
            },
            {
                "ac": "DC02010211",
                "type": "forecast",
                "desc": "Interest expenses"
            },
            {
                "ac": "DC02010212",
                "type": "forecast",
                "desc": "FX expenses/receipts loss"
            },
            {
                "ac": "DC02010200",
                "type": "forecast",
                "desc": "TOTAL OPERATING EXPENSES",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "DC02010000",
                "type": "forecast",
                "desc": "OPERATING BALANCE",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "DC02020101",
                "type": "forecast",
                "desc": "Sales of fixed asset"
            },
            {
                "ac": "DC02020102",
                "type": "forecast",
                "desc": "Capital increase"
            },
            {
                "ac": "DC02020103",
                "type": "forecast",
                "desc": "Dividends"
            },
            {
                "ac": "DC02020104",
                "type": "forecast",
                "desc": "Tax credit"
            },
            {
                "ac": "DC02020105",
                "type": "forecast",
                "desc": "FX loan revaluation gain"
            },
            {
                "ac": "DC02020106",
                "type": "forecast",
                "desc": "Others"
            },
            {
                "ac": "DC02020100",
                "type": "forecast",
                "desc": "TOTAL NON OPERATING INCOME",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "DC02020201",
                "type": "forecast",
                "desc": "Capital expenditure"
            },
            {
                "ac": "DC02020202",
                "type": "forecast",
                "desc": "Capital increase"
            },
            {
                "ac": "DC02020203",
                "type": "forecast",
                "desc": "Dividends"
            },
            {
                "ac": "DC02020204",
                "type": "forecast",
                "desc": "Income tax"
            },
            {
                "ac": "DC02020205",
                "type": "forecast",
                "desc": "Bonus & profit sharing"
            },
            {
                "ac": "DC02020206",
                "type": "forecast",
                "desc": "FX loan revaluation loss"
            },
            {
                "ac": "DC02020207",
                "type": "forecast",
                "desc": "Others"
            },
            {
                "ac": "DC02020200",
                "type": "forecast",
                "desc": "TOTAL NON OPERATING EXPENSES",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "DC02020000",
                "type": "forecast",
                "desc": "NON OPERATING BALANCE",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "type": "forecast",
                "empty": true
            },
            {
                "ac": "DC02030000",
                "type": "forecast",
                "desc": "NET CASH",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            }
        ]
    },
    {
        "Title": "Indirect Cash flow",
        "Profix": [
            "IC02"
        ],
        "Fields": [
            {
                "ac": "IC02010100",
                "desc": "Economic EBITDA",
                "bold": true
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02010200",
                "desc": "Cash from Other Operation activities",
                "bold": true
            },
            {
                "ac": "IC02010201",
                "desc": "Movement of Depreciation"
            },
            {
                "ac": "IC02010202",
                "desc": "Sales -Others"
            },
            {
                "ac": "IC02010203",
                "desc": "Cost - Other sales"
            },
            {
                "ac": "IC02010204",
                "desc": "Resin"
            },
            {
                "ac": "IC02010205",
                "desc": "FI-CO Other variance"
            },
            {
                "ac": "IC02010206",
                "desc": "Sales - Scrap"
            },
            {
                "ac": "IC02010207",
                "desc": "Cost - Scrap"
            },
            {
                "ac": "IC02010208",
                "desc": "Restructuration & Litigation"
            },
            {
                "ac": "IC02010209",
                "desc": "Hedging (floating gain &loss)"
            },
            {
                "ac": "IC02010210",
                "desc": "Other Provision"
            },
            {
                "ac": "IC02010211",
                "desc": "Other operating Expenses & Income"
            },
            {
                "ac": "IC02010212",
                "desc": "Actualized FX gain/loss - excluding cash & debt"
            },
            {
                "ac": "IC02010213",
                "desc": "Floating FX gain/loss - excluding cash & debt"
            },
            {
                "ac": "IC02010214",
                "desc": "Derivative Instruments"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "IC02010300",
                "desc": "Income tax paid / received",
                "bold": true
            },
            {
                "ac": "IC02010301",
                "desc": "Income tax adjustments"
            },
            {
                "ac": "IC02010302",
                "desc": "Corporate Income Taxes"
            },
            {
                "ac": "IC02010303",
                "desc": "Working capital on income tax"
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "IC02010400",
                "desc": "Financial expense paid / income received",
                "bold": true
            },
            {
                "ac": "IC02010401",
                "desc": "Interest expense"
            },
            {
                "ac": "IC02010402",
                "desc": "Interest income"
            },
            {
                "ac": "IC02010403",
                "desc": "Working capital on interest"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02010500",
                "desc": "Change in Operation Working Capital",
                "bold": true
            },
            {
                "ac": "IC02010501",
                "desc": "Inventory"
            },
            {
                "ac": "IC02010502",
                "desc": "Customer"
            },
            {
                "ac": "IC02010503",
                "desc": "Suppliers"
            },
            {
                "ac": "IC02010504",
                "desc": "Others"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02010600",
                "desc": "Change in provision (B/S)",
                "bold": true
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02010000",
                "desc": "Cash flow from operations ( A )",
                "bold": true
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02020100",
                "desc": "Investment increase"
            },
            {
                "ac": "IC02020200",
                "desc": "Long-term deferred"
            },
            {
                "ac": "IC02020300",
                "desc": "Working Capital on CAPEX"
            },
            {
                "ac": "IC02020400",
                "desc": "Financial Investment"
            },
            {
                "ac": "IC02020500",
                "desc": "Sales - Disposal of FA"
            },
            {
                "ac": "IC02020600",
                "desc": "Cost - Disposal of FA"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02020000",
                "desc": "Cash flow from investments ( B )",
                "bold": true
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02030100",
                "desc": "Dividend paid"
            },
            {
                "ac": "IC02030200",
                "desc": "Dividend received"
            },
            {
                "ac": "IC02030300",
                "desc": "Working Capital on Dividend"
            },
            {
                "ac": "IC02030400",
                "desc": "Paid in Capital variation"
            },
            {
                "ac": "IC02030500",
                "desc": "Actualized FX gain/loss - cash & debt"
            },
            {
                "ac": "IC02030600",
                "desc": "Floating FX gain/loss - cash & debt"
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02030000",
                "desc": "Cash flow from financing ( C )",
                "bold": true
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02040000",
                "desc": "Variance of Net Available",
                "bold": true
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02050000",
                "desc": "Variance of Net Debt (From Balance Sheet)",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "IC02060000",
                "desc": "Net debt at opening date",
                "bold": true
            },
            {
                "ac": "",
                "desc": "",
                "empty": true
            },
            {
                "ac": "IC02070101",
                "desc": "EBITDA"
            },
            {
                "ac": "IC02070102",
                "desc": "Others items"
            },
            {
                "ac": "IC02070103",
                "desc": "Income tax paid"
            },
            {
                "ac": "IC02070104",
                "desc": "Finance cost paid"
            },
            {
                "ac": "IC02070100",
                "desc": "Cash flow from operations",
                "bold": true
            },
            {
                "ac": "IC02070201",
                "desc": "Operation Working capital variation"
            },
            {
                "ac": "IC02070200",
                "desc": "Free cash flow",
                "bold": true
            },
            {
                "ac": "IC02070301",
                "desc": "Capital expenditures"
            },
            {
                "ac": "IC02070302",
                "desc": "Financial assets"
            },
            {
                "ac": "IC02070300",
                "desc": "Free cash flow after investment",
                "bold": true
            },
            {
                "ac": "IC02070401",
                "desc": "Dividend paid"
            },
            {
                "ac": "IC02070402",
                "desc": "Capital variation"
            },
            {
                "ac": "IC02070403",
                "desc": "Others"
            },
            {
                "ac": "IC02070404",
                "desc": "Monetary variation impact"
            },
            {
                "ac": "IC02070400",
                "desc": "Variation of debt net",
                "bold": true
            },
            {
                "ac": " ",
                "desc": ""
            },
            {
                "ac": "IC02080000",
                "desc": "Net debt at closing date",
                "bold": true
            }
        ]
    },
    {
        "Title": "Product Sales By RGC",
        "Fields": [
            { ac: "Head product", desc: "", empty: true },
            { ac: "SV01010100", "type": "forecast", desc: "Total Head Product", subrow: true },
            { ac: "	", "type": "forecast", desc: "" },
            { ac: "1st product", "type": "forecast", desc: "", empty: true },
            { ac: "SV01010200", "type": "forecast", desc: "Total 1st Product", subrow: true },
            { ac: "	", "type": "forecast", desc: "" },
            { ac: "SV01010300", "type": "forecast", desc: "Total Product" }
            ]
    },
    {
        "Title": "Trade Sales By RGC",
        "Fields": [
            { ac: "Head product", desc: "", empty: true },
            { ac: "SV01020100", "type": "forecast", desc: "Total Head Product", subrow: true },
            { ac: "	", "type": "forecast", desc: "" },
            { ac: "1st product", "type": "forecast", desc: "", empty: true },
            { ac: "SV01020200", "type": "forecast", desc: "Total 1st Product", subrow: true },
            { ac: "	", "type": "forecast", desc: "" },
            { ac: "SV01020300", "type": "forecast", desc: "Total Product" }
            ]
    },

           {
               "Title": "Sales&Commission&Service",
               "Fields": [
            { ac: "SV01030100", "type": "forecast", desc: "Service Sales" },
            { ac: "SV01030101", "type": "forecast", desc: "RMGT Sales" },
            { ac: "SV01030102", "type": "forecast", desc: "Group R&D recharge" },
            { ac: "SV01030103", "type": "forecast", desc: "Other services" },
            { ac: "	", "type": "forecast", desc: "" },
            { ac: "SV01040100", "type": "forecast", desc: "Commission Sales" },
            { ac: "	", desc: "" },
            { ac: "SV01050100", desc: "Others-Sales below EBITDA" },
            { ac: "SV01050101", desc: "Sales of Disposal of assets" },
            { ac: "SV01050102", desc: "Sales of Scrap" },
            { ac: "SV01050103", desc: "Other" }
            ]
           },
    {
        "Title": "Quality&Safety",
        "Fields": [

                { ac: "QS01010101", desc: "Accident-Roquette-Declared" },
                { ac: "QS01010102", desc: "Accident-Roquette-With lost time" },
                { ac: "QS01010201", desc: "Accident-External Labour-Declared" },
                { ac: "QS01010202", desc: "Accident-External Labour-With lost time" },
                { ac: "QS01010301", unit: "Hour", desc: "Working Hours" },
                { ac: "QS01010302", unit: "Day", desc: "Days away" },
                { ac: "QS01010401", unit: "12 MR", desc: "TG" },
                { ac: "QS01010402", unit: "12 MR", desc: "TF1" },
                { ac: "QS01010403", unit: "12 MR", desc: "TF2" },
                { ac: "", desc: "" },
                { ac: "QS01020101", desc: "Number of production Batches" },
                { ac: "QS01020102", desc: "number of unqualified of production batches" },
                { ac: "QS01020201", desc: "Rate of non-conformity" },
                { ac: "", desc: "" },
                { ac: "QS01030101", desc: "Number of DPO(Origin)" },
                { ac: "QS01030102", desc: "Number of Claim(Origin)" },
                { ac: "QS01030201", desc: "Rate of Claim(Origin)" },
                { ac: "", desc: "" },
                { ac: "QS01030301", desc: "Number of DPO(Destination)" },
                { ac: "QS01030302", desc: "Number of Claim(Destination)" },
                { ac: "QS01030401", desc: "Rate of Claim(Destination)" },
                { ac: "", desc: "" },
                { ac: "QS01040101", unit: "_Tonnage_", desc: "Total finished products inventory volumes" },
                { ac: "QS01040102", unit: "_Tonnage_", desc: "Downgrade volumes in the inventory" },
                { ac: "QS01040201", desc: "Downgrade/Total stock finished products" }
        ]

    },
    {
        Title: "HR",
        Fields: [
            { ac: "HR01010100", type: "forecast", desc: "Roquette Headcount-month end", "bold": true, unit: "number" },
            { ac: "HR01010101", type: "forecast", desc: "Operations" },
            { ac: "HR01010102", type: "forecast", desc: "Sales" },
            { ac: "HR01010103", type: "forecast", desc: "Logistics" },
            { ac: "HR01010104", type: "forecast", desc: "GMU" },
            { ac: "HR01010105", type: "forecast", desc: "Administration/Corporate" },
            { ac: "HR01010106", type: "forecast", desc: "R&D" },
            { ac: "	         ", type: "forecast", desc: "" },
            { ac: "HR01010200", type: "forecast", desc: "Temp Headcount-month end", "bold": true },
            { ac: "	         ", type: "forecast", desc: "" },
            { ac: "HR01010301", type: "forecast", desc: "Direct", "bold": true },
            { ac: "	         ", type: "forecast", desc: "" },
            { ac: "HR01010302", type: "forecast", desc: "Indirect", "bold": true },
            { ac: "	         ", desc: "" },
            { ac: "HR01020100", desc: "Roquette Full Time Employee-month", "bold": true },
            { ac: "HR01020101", desc: "Operations" },
            { ac: "HR01020102", desc: "Sales" },
            { ac: "HR01020103", desc: "Logistics" },
            { ac: "HR01020104", desc: "GMU" },
            { ac: "HR01020105", desc: "Administration/Corporate" },
            { ac: "HR01020106", desc: "R&D" },
            { ac: "	         ", desc: "" },
            { ac: "HR01020200", desc: "Temp Full Time Employee-month", "bold": true },
            { ac: "	         ", desc: "" },
            { ac: "HR01020300", desc: "Working Days" },
            { ac: "	         ", desc: "" },
            { ac: "HR01030101", desc: "Roquette-Working hours-Excl. OT" },
            { ac: "HR01030102", desc: "Temp-Working hours-Excl. OT" },
            { ac: "HR01030100", desc: "Total-working hour-Excl. OT ", "bold": true },
            { ac: "	         ", desc: "" },
            { ac: "HR01040101", desc: "Roquette-Overtime hours" },
            { ac: "HR01040102", desc: "Temp-Overtime hours" },
            { ac: "HR01040100", desc: "Total -Overtime hours", "bold": true },
            { ac: "	         ", desc: "" },
            { ac: "HR01050100", desc: "Total working hours", "bold": true },
            { ac: "	         ", desc: "" },
            { ac: "HR01060100", desc: "Headcount-Turnover", "bold": true },
            { ac: "HR01060101", desc: "voluntary" },
            { ac: "HR01060102", desc: "Involuntary" },
            { ac: "	         ", desc: "" },
            { ac: "HR01070100", "digits":1,"unit": "%", desc: "Turnover Ratio" },
            { ac: "HR01070101", "digits":1,"unit": "%", desc: "Voluntary Ratio" },
            { ac: "HR01070102", "digits":1,"unit": "%", desc: "Involuntary Ratio" },
            { ac: "	         ", desc: "" },
            { ac: "HR01080100", unit: "hours", desc: "Training hours" },
            { ac: "HR01090100", unit: "hours", desc: "Number of promotion" }
        ]
    },
    {
        Title: "Actual_VM",
        Fields: [
                   { ac: "Budget", desc: "", empty: true },
                   { ac: "VM02010100", desc: "Sales" },
                   { ac: "VM02010200", desc: "SBEW" },
                   { ac: "VM02010300", desc: "VC" },
                   { ac: "VM02010000", desc: "VM" },
	               { ac: "          ", desc: "" },
	               { ac: "N-1", desc: "", empty: true },
                   { ac: "VM02020100", desc: "Sales" },
                   { ac: "VM02020200", desc: "SBEW" },
                   { ac: "VM02020300", desc: "VC" },
                   { ac: "VM02020000", desc: "VM" },
	               { ac: "          ", desc: "" },
	               { ac: "FCST M-1", desc: "", empty: true },
                   { ac: "VM02030100", desc: "Sales" },
                   { ac: "VM02030200", desc: "SBEW" },
                   { ac: "VM02030300", desc: "VC" },
                   { ac: "VM02030000", desc: "VM" }
        ]
    },
    {
        Title: "ARAP INTERCO AGING",
         "Profix": [
            "AR02",
            "AP02"
        ],
        Fields: [
                { ac: "AR02010100", desc: "Trade accounts receivable-gross", "bold": true },
                { ac: "AR02010101", desc: "External" },
                { ac: "AR02010102", desc: "Within Roquette Asia", hasSubrow: true },
                { ac: "AR02010103", desc: "Within Roquette non-Asia" },
                { ac: "  ", desc: "", empty: true },
                { ac: "AR02010200", desc: "Interest receivable", "bold": true },
                { ac: "AR02010201", desc: "External" },
                { ac: "AR02010202", desc: "Within Roquette Asia ", hasSubrow: true },
                { ac: "AR02010203", desc: "Within Roquette non-Asia" },
                { ac: "  ", desc: "", empty: true },
                { ac: "AP02010100", desc: "Trade account payable-gross", "bold": true },
                { ac: "AP02010101", desc: "External" },
                { ac: "AP02010102", desc: "Within Roquette Asia ", hasSubrow: true },
                { ac: "AP02010103", desc: "Within Roquette non-Asia" },
                { ac: "  ", desc: "", empty: true },
                { ac: "AP02010200", desc: "Interest payable", "bold": true },
                { ac: "AP02010201", desc: "External" },
                { ac: "AP02010202", desc: "Within Roquette Asia ", hasSubrow: true },
                { ac: "AP02010203", desc: "Within Roquette non-Asia" },
                { ac: "  ", desc: "", empty: true },
                { ac: "AP02010300", desc: "Fixed assets payable", "bold": true },
                { ac: "AP02010301", desc: "External" },
                { ac: "AP02010302", desc: "Within Roquette Asia", hasSubrow: true },
                { ac: "AP02010303", desc: "Within Roquette non-Asia" }
        ]
    }

]